Written answers

Wednesday, 17 September 2014

Department of Environment, Community and Local Government

Non-Principal Private Residence Charge Administration

Photo of Michael KittMichael Kitt (Galway East, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

1454. To ask the Minister for Environment, Community and Local Government if he will consider changes in the payment of penalties on the non-principal private residence scheme in respect of extending the closing date; the circumstances in which payments will be waived or reduced; if persons with second properties here but living outside the country could have a waiver or reduction; and if he will make a statement on the matter. [33713/14]

Photo of Michael KittMichael Kitt (Galway East, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

1455. To ask the Minister for Environment, Community and Local Government to set out the circumstances in which the penalties of the non-principal private residence payments will be waived or reduced; and if he will make a statement on the matter. [33714/14]

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

1456. To ask the Minister for Environment, Community and Local Government to detail the total outstanding arrears and interest due on the non-principal private residence charge; and if he will make a statement on the matter. [33740/14]

Photo of Tommy BroughanTommy Broughan (Dublin North East, Independent)
Link to this: Individually | In context | Oireachtas source

1459. To ask the Minister for Environment, Community and Local Government if he will request a review of the administration of the non-principal private residence charge; and, in particular, if he will examine how local authorities have interpreted the definition of a second home in determining liability for the charge such that some individuals and families who had been forced to move out of their own homes due to financial hardship in the past number of years have been deemed to be liable to pay the charge even though they own only one property. [34287/14]

Photo of Tommy BroughanTommy Broughan (Dublin North East, Independent)
Link to this: Individually | In context | Oireachtas source

1460. To ask the Minister for Environment, Community and Local Government if he will request a review of the administration of the non-principal private residence charge; and, in particular, if he will examine how local authorities have interpreted the definition of a second home in determining liability for the charge such that some individuals and families who had been forced to move out of their only homes due to financial hardship in recent years have been deemed to be liable to pay the charge. [34288/14]

Photo of Catherine MurphyCatherine Murphy (Kildare North, Independent)
Link to this: Individually | In context | Oireachtas source

1462. To ask the Minister for Environment, Community and Local Government if, with regard to the non-principal private residence charge, he is aware that many families have been placed under an extreme burden which was not intended by the introduction of the charge; if he is aware that many families who have owned only one property in the State but, due to either living abroad or for other reasons of financial insecurity, have not resided in it and are liable for the charge; the number of families living abroad who are expected to be aware of a self-declaratory tax that was only advertised here; if he will consider updating the regulations surrounding the implementation of the NPPR; and if he will make a statement on the matter. [35039/14]

Photo of Finian McGrathFinian McGrath (Dublin North Central, Independent)
Link to this: Individually | In context | Oireachtas source

1548. To ask the Minister for Environment, Community and Local Government the reason there was no clear and adequate notification given on the changes to the Local Government (Charges) Act 2009 and the amended Local Government (Household Charge) Act 2011 which have affected many economic migrants; if he will provide an explanation of the penalty charges which have penalised many Irish migrants (details supplied); and if he will make a statement on the matter. [34049/14]

Photo of Róisín ShortallRóisín Shortall (Dublin North West, Independent)
Link to this: Individually | In context | Oireachtas source

1576. To ask the Minister for Environment, Community and Local Government with regard to the significant number of people who were only made aware of their NPPR liability when issued with a penalty notice to set out his views on a temporary waiver for penalty charges in this case; and if he will make a statement on the matter. [34365/14]

Photo of Terence FlanaganTerence Flanagan (Dublin North East, Independent)
Link to this: Individually | In context | Oireachtas source

1619. To ask the Minister for Environment, Community and Local Government to explain his views on correspondence (details supplied) regarding the non-principal private residence; and if he will make a statement on the matter. [34856/14]

Photo of Alan KellyAlan Kelly (Tipperary North, Labour)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 1454 to 1456, inclusive, 1459, 1460, 1462, 1548, 1576 and 1619 together.

The Local Government (Charges) Act 2009, as amended, provides the legislative basis for the Non-Principal Private Residence Charge. The NPPR Charge, which has since been discontinued, applied in the years 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence. The self-assessed charge is set at €200 per annum and liability for it falls, in the main, on owners of rental, holiday and vacant properties. Section 6 of the 2009 Act, as amended, provides that the owner of a liable property who fails to pay the charge, in addition to his or her being liable to pay the charge, is liable to pay to the relevant local authority a €20 late payment fee in respect of each month or part of a month in which the charge, any late payment fee, or any part of such charge or fee, remains unpaid.

Part 12 of The Local Government Reform Act 2014, deals with the collection of undischarged liabilities relating to the NPPR charge. The Act provided for a period from 2 March 2014 to 31 August 2014 during which time no new late penalties were applied to existing liabilities. If payment was not made in full or if settlement terms were not agreed by the end of that period, an additional late payment fee of €120 per liability date applied on 1 September 2014. As the Charge applied in each of the years from 2009 to 2013, there were five liability dates – 31 July 2009 and 31 March for each of the years 2010 to 2013. In addition to this late payment fee to be applied per liability date, the entire NPPR liability is then increased by a factor of 50% and frozen. There are no plans to revise this legislation.

A residential property not in use by an owner as his or her sole or main residence is liable for the Charge. This may not necessarily be a second home; a person may have vacated a property and be living in rented accommodation elsewhere for work or other reasons, for example, and, in such a case, the property that the owner is no longer living in is liable for the Charge, even if it is the only residential property that person owns. It is a matter for an owner, whether resident in Ireland or elsewhere, to determine if he or she has a liability and, if so, to declare that liability and pay the Charge and any late payment fees applicable.

My Department undertook an initial media campaign when the NPPR Charge was first introduced in 2009. Nationwide advertising has also taken place in each year since the introduction of the Charge under the auspices of the local authorities to ensure general awareness of the Charge and the liability dates. In addition, local authorities have undertaken their own advertising campaigns locally. The NPPR Project Board, in conjunction with individual local authorities, undertook a media campaign this year aimed at reminding non-compliant owners that additional late payment penalties applied after 31 August 2014. The extensive radio and print media campaign reminded non-compliant owners of their obligations to come forward to regularise their affairs and to take advantage of this once-off grace period. While it is a necessary principle of law that all citizens are required to be aware of relevant legal obligations and duties in respect of such charges, as is the case in other jurisdictions, it remains my view that reasonable efforts have been made to ensure that property owners have been aware of the Charge and liability dates.

Under section 77 of the Local Government Reform Act 2014 my Department issued guidance to local authorities concerning matters relating to arrears of the NPPR Charge and late payment fees to ensure that a consistent national approach is adopted. The guidelines, which are available at , encourage local authorities to take a proactive approach to ensure that any outstanding NPPR liabilities are discharged in the most equitable, efficient and economically beneficial manner. It is expected, in the majority of cases, that local authorities will collect the full NPPR Charge liability from owners. In some cases, this may be by means of arrangement by instalment. The Act places the Charge under the care and management of the local authorities and application in particular circumstances is a matter for the relevant local authority. All non-compliant owners to should log on to or, alternatively, contact their local authority to discuss any matters they wish to clarify and to make their outstanding payments.

Comments

No comments

Log in or join to post a public comment.